By: Kolkhorst S.B. No. 1366
(In the Senate - Filed March 11, 2015; March 18, 2015, read
first time and referred to Committee on Finance; April 14, 2015,
reported adversely, with favorable Committee Substitute by the
following vote: Yeas 13, Nays 0; April 14, 2015, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR S.B. No. 1366 By: Kolkhorst
A BILL TO BE ENTITLED
AN ACT
relating to the allocation to the Parks and Wildlife Department of
the proceeds from taxes imposed on the sale, storage, or use of
sporting goods.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.035(b), Parks and Wildlife Code, is
amended to read as follows:
(b) The department shall deposit to the credit of the state
parks account all revenue, less allowable costs, received from the
following sources:
(1) grants or operation of concessions in state parks
or fishing piers;
(2) publications on state parks, state historic sites,
or state scientific areas;
(3) fines or penalties received from violations of
regulations governing parks issued pursuant to Subchapter B,
Chapter 13;
(4) fees and revenue collected under Section 11.027(b)
or (c) that are associated with state park lands;
(5) [an amount of money equal to 74 percent of the]
credits made to the department under Section 151.801, Tax Code, in
an amount not to exceed the amount of the tax proceeds appropriated
from the account for use during the then-current state fiscal
biennium plus the amount necessary to fund the cost of state
contributions for benefits of department employees whose salaries
or wages are paid from the account; and
(6) any other source provided by law.
SECTION 2. Section 11.043(b), Parks and Wildlife Code, is
amended to read as follows:
(b) The account consists of:
(1) [the amount of] credits made to the department
under Section 151.801, Tax Code, in an amount not to exceed the
amount of the tax proceeds appropriated from the account for use
during the then-current state fiscal biennium plus the amount
necessary to fund the cost of state contributions for benefits of
department employees whose salaries or wages are paid from the
account [after allocations to:
[(A) the state parks account;
[(B) the large county and municipality
recreation and parks account; and
[(C) the Texas recreation and parks account];
(2) proceeds of revenue bonds issued under Section
13.0045; and
(3) money from any other source authorized by law.
SECTION 3. Section 24.003(a), Parks and Wildlife Code, is
amended to read as follows:
(a) The department shall deposit to the credit of the Texas
recreation and parks account:
(1) [an amount of money equal to 15 percent of the]
credits made to the department under Section 151.801, Tax Code, in
an amount not to exceed the amount of the tax proceeds appropriated
from the account for use during the then-current state fiscal
biennium plus the amount necessary to fund the cost of state
contributions for benefits of department employees whose salaries
or wages are paid from the account; and
(2) money from any other source authorized by law.
SECTION 4. Section 24.053(a), Parks and Wildlife Code, is
amended to read as follows:
(a) The department shall deposit to the credit of the large
county and municipality recreation and parks account:
(1) [an amount of money equal to 10 percent of the]
credits made to the department under Section 151.801, Tax Code, in
an amount not to exceed the amount of the tax proceeds appropriated
from the account for use during the then-current state fiscal
biennium plus the amount necessary to fund the cost of state
contributions for benefits of department employees whose salaries
or wages are paid from the account; and
(2) money from any other source authorized by law.
SECTION 5. Section 151.801(c), Tax Code, is amended to read
as follows:
(c) The [Subject to Subsection (c-1), the] proceeds from the
collection of the taxes imposed by this chapter on the sale,
storage, or use of sporting goods shall be deposited as follows:
(1) an amount equal to 94 percent of the proceeds shall
be credited to the Parks and Wildlife Department and deposited as
specified in the Parks and Wildlife Code; and
(2) an amount equal to six percent of the proceeds
shall be credited to the Texas Historical Commission and deposited
as specified in Section 442.073, Government Code.
SECTION 6. Section 151.801(c-1), Tax Code, is repealed.
SECTION 7. This Act takes effect September 1, 2015.
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